HB655 Alabama 2013 Session

Summary

Primary Sponsor

Chad Fincher

Republican

Co-Sponsor

Paul DeMarco

Session

Regular Session 2013

Title

Accountability Act of 2013, amended to provide that no public or nonpublic school shall be forced to enroll a student pursuant to Act __ , 2013 Reg. Sess., am'd.

Summary

It would prevent any public or nonpublic school from being forced to enroll a student under the Accountability Act and create a refundable 80% income tax credit to help families transfer students from failing schools to nonfailing options.

What This Bill Does

The bill clarifies that no school may be compelled to enroll a student under the Accountability Act. It also establishes a new income tax credit program for parents of students in failing schools to help cover transfer costs to a nonfailing public or nonpublic school, with the credit amounting to up to 80% of either the average cost of attendance for a public K-12 student or the actual cost of attending the chosen nonfailing school, whichever is less. Credits are funded from sales tax revenues in the Education Trust Fund and administered by the Department of Revenue, with an application process and rules, plus provisions for transportation costs, services for students with disabilities, and penalties for noncompliance. The bill also requires local school systems to notify parents of options and to offer acceptable transfer alternatives, including transfers to other local systems if space is available.

Who It Affects

• Parents of students enrolled in or assigned to a failing school, who would be eligible for a refundable income tax credit to offset transfer costs to a nonfailing public or nonpublic school.
• Public and nonpublic schools, local school systems, and state agencies (Department of Revenue and Comptroller), who would implement, administer, and fund the tax credits, handle enrollment options, transportation, monitoring, and penalties.

Key Provisions

• Amends Section 8 of the Alabama Accountability Act of 2013 to prohibit forcing enrollment of a student in a public or nonpublic school under the act.
• Creates an income tax credit for parents of students in failing schools to offset transfer costs to a nonfailing public or nonpublic school; the credit equals 80% of the average annual state cost of attendance for a public K-12 student or the actual cost of attending the chosen nonfailing school, whichever is less; the credit is refundable.
• Credits are paid from sales tax revenues in the Education Trust Fund into a dedicated Failing Schools Income Tax Credit Account, with the Department of Revenue issuing credits and the Comptroller distributing funds.
• Requires an application process with certification that the student was in a failing school and that the student transferred to and attends a nonfailing school, plus proof of attendance costs; Department of Revenue to promulgate rules.
• Local school systems must notify parents of options and offer enrollment opportunities in nonfailing schools within the system or in other systems that accept the student; transportation costs may be covered by the local system.
• Students with disabilities retain eligibility for services from the local school system under federal or state law while participating in the tax credit program.
• The student may continue to transfer if returning to a failing school in the same or different system, with potential further credits if eligible; nothing in the act shall force enrollment in any school.
• Rules include penalties for noncompliance, and the act becomes effective immediately after passage and governor approval.

AI-generated summary using openai/gpt-5-nano on Feb 24, 2026. May contain errors — refer to the official bill text for accuracy.

Subjects

Education